---
title: "HSN Code for Slitting/Cut-to-Length Lines | HSN 03054200 GST Rate"
description: "Find HSN and GST Rates for 03054200 related to Slitting/Cut-to-Length Lines with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03054200/"
---

# HSN Code 03054200: Slitting/Cut-to-Length Lines

- [Section 01: Guide to HSN Section 01](https://busy.in/hsn/section-01/)
- [Chapter 03: Fish, Molluscs and Aquatic Invertebrates](https://busy.in/hsn/chapter-03/)
- [Sub-chapter 0305: Dried or salted fish products](https://busy.in/hsn/sub-chapter-0305/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Smoked fish, including fillets, other than edible fish offal : Herrings (Clupea harengus, Clupea pallasii ) [ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% |
| Smoked fish, including fillets, other than edible fish offal : Herrings (Clupea harengus, Clupea pallasii ) | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3054200 ?

It includes Slitting/Cut-to-Length Lines

### How much GST applies to Slitting/Cut-to-Length Lines?

Under HSN 03054200, Slitting/Cut-to-Length Lines attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

### Does ‘pre‑packaged & labelled’ change GST on Slitting/Cut-to-Length Lines?

Yes. When Slitting/Cut-to-Length Lines is not fresh/chilled and is sold in pre‑packaged & labelled packs, GST is 5%. If it is not pre‑packaged & labelled, it stays Nil.

### Is ITC allowed for costs used to trade Slitting/Cut-to-Length Lines?

If your outward supply is taxable (e.g., 5% or 12%), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Any import/export nuance for Slitting/Cut-to-Length Lines?

Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.

### Are e‑way bill and e‑invoice required for Slitting/Cut-to-Length Lines?

e‑Way bill is needed for consignment value above ₹50,000 unless exempted. e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.